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Revenue Notices
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Revenue Notices provide supplemental information about how the department interprets or administers Minnesota tax laws or rules. Taxpayers, government officials, and others may rely on the guidance in these notices until they are revoked or modified. (See Minnesota Statutes 270C.07.)
Note: Notices from 2002 and earlier may not show up in Keyword search results. You can enter a notice number (such as "99-13") in the Keyword field, or filter the list by Tax Type or Notice Type, if needed.
Find a Revenue Notice
| Number | Description Sort ascending | Tax Type | Notice Type |
|---|---|---|---|
| 92-13 | Sales and Use Tax - Road-Building Materials (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 09-02 | Sales and Use Tax - Revocation of Revenue Notices # 05-06 and # 05-13 | Sales and Use Tax | |
| 97-12 | Sales and Use Tax - Revocation of Revenue Notice 93-16 (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 02-07 | Sales and Use Tax - Revocation of Revenue Notice 92-27 | Sales and Use Tax | |
| 02-24 | Sales and Use Tax - Revocation of Revenue Notice # 95-10 | Sales and Use Tax | |
| 09-04 | Sales and Use Tax - Revocation of Revenue Notice # 05-07 | Sales and Use Tax | |
| 09-06 | Sales and Use Tax - Revocation of Revenue Notice # 02-23 | Sales and Use Tax | |
| 10-05 | Sales and Use Tax - Revocation of Revenue Notice # 02-05; Sales and Use Tax - Transitional Period for Delivery Charges for Construction Materials; Revocation of Revenue Notice # 01-11 | Sales and Use Tax | |
| 99-05 | Sales and Use Tax - Responsibility for Collection and Remittance of Sales Tax on Tickets Sold at Selling Events (Modified on June 18, 2007) | Sales and Use Tax | Modified |
| 94-23 | Sales and Use Tax - Residential Electricity | Sales and Use Tax |
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